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MBA, North-West University, Mafikeng Campus, 2019 The purpose of the study is to assess the impact of taxation on employee performance in provincial departments of North West. Performance of employees has worsened and employees show less commitment to work tasks. Organisations are faced with employee performance challenges which affect its productivity, quality of work and task completion. The study used a mixed methods methodology to establish the observations. A self-administered questionnaire was utilised as a data collection instrument consisting of closed-ended questions and open ended interview questions. The study found that employee performance in provincial departments is significantly affected by high taxes. Furthermore, a low take home salary results in low staff morale and affects employees' basic needs. The results show that participants are knowledgeable about taxation matters and how SARS taxes employees according to different tax brackets. Employees are unhappy with SARS tax rates. As a result, the study recommendations are that employees should be motivated to work due to a passion for their job and making a valuable impact in government and not be motivated through receiving high salaries. Masters

PhD (Business Management), North-West University, Mafikeng Campus, 2017 The purpose of this study is to develop a business model framework that can be used to enhance the business model performances of both indigenous and immigrant SMEs owners in Gauteng province. Studies have indicated that, there is a disparity between the successes achieved by immigrant SME owners as compared to the indigenous, with immigrants outperforming the indigenous. Since, business performance is driven by the business model this suggests that immigrant owned SMEs use different business models from the indigenous owned. It is therefore necessary to find out the different business models used by these two groups of business owners in order to be able to design a business model framework that can be used to enhance the business performance of all SMEs in the province. This study used a mixed method design that takes the form of quantitative and qualitative process in addressing the problem. The data used in this research was collected through a closed-ended questionnaire and structured interviews. The analysis for the quantitative study was done using the SPSS statistical package of confirmatory factor analysis (CFA) and exploratory factor analysis (EFA) while the structured interview was done using thematic content analysis. The results of the analysis on all aspects on the quantitative measuring instruments (Socio demographics, characteristics and challenges, business model building block, performance measurement and ensuring the success of SMEs) indicated that there is a difference between the business models used by indigenous SME owners and immigrant SME owners. From the qualitative results, a number of factors, components and elements where identified that affects the SM Es and the findings speaks to the needs and expectations of the different business owners. It was also established that the immigrant business owners have better ways to run the small businesses successfully than the indigenous. The results from the study culminated in the formulation and design of a business model framework for all SMEs in Gauteng province. This framework will assist the existing and new business owners to better improve and grow their business. In an effort to improve SMEs, there is need that further studies be conducted in the areas of finances, training and development in order to further improve the SMEs not only in Gauteng province but also in other provinces. Doctoral

MBA, North-West University, Mafikeng Campus, 2017 SMEs play a major role in South Africa 's economy as they decrease unemployment rate, which in turn promotes job creation and reduces poverty. Business owners need to address factors which cause their businesses to fail, and by doing so, run their companies effectively and efficiently which ultimately results in longevity and growth. The major problem is that there has been an increase in the number of SMEs which fail Mafikeng, despite the fact that government has been trying to assist in this regard. Studies have speculated that the majority of SMEs fail due to cash flow problems. This study sets out to find out whether or not overtrading is the major determining factor in the decline of SMEs. The main objective of this study is to determine if overtrading is a major determining factor in the decline among SMEs in Mafikeng. A quantitative research method was used in this study. A questionnaire was administered among 100 business owners in the Mafikeng area. Findings show that the majority of SMEs relied on overdraft facilities for financial assistance, which resulted in an increase in liability on a monthly basis. Findings also revealed that the SMEs have a low debt recovery and most of the time; they paid their suppliers late, which resulted in an increase in interest charges. The majority of SMEs experienced cash flow problems. Findings also indicate that respondents never received cash discounts from their suppliers because they never paid on maturity or on the due date. The study recommends that the government as well as institutions such as SARS should provide training or workshops for business owners to equip them with knowledge and relevant skills, which will enable them to run their companies effectively and efficiently. In doing so, the government as well as SARS, stands to benefit because SARS receives most of its income from these SMEs. In turn, the government would also benefit as it receives its funds from the receiver of revenue. Masters

PhD (Business Management), North-West University, Mafikeng Campus, 2016 This study sought to develop an integrated corporate governance framework for enhancing economic growth in Sub Saharan African countries. The implementation of improved corporate governance seems to have yielded insignificant or little contribution to economic growth in the region. The study through a positivist research paradigm examined corporate governance and economic growth data sets from 29 Sub Saharan African countries over seven years from 2008-2014 using hierarchical panel data modeling techniques. Four main themes emerged from the findings: corporate governance has an insignificant effect on economic growth; corporate governance will contribute about 0.01% annually to economic growth for the next 10 years;a short run relationship exist between aggregated variables of corporate governance, legal system, good governance, financial development, macroeconomic fundamentals. Fourthly, aggregated variables of corporate governance, the legal system, good governance, financial development and macroeconomic fundamentals jointly have a strong significant contribution to economic growth. Based on the findings from the panel vector autoregression models an integrated corporate governance framework for enhancing economic growth in Sub Saharan African countries was developed. This framework underscores that in order to facilitate the development of corporate governance that can cause economic growth there is a need to consider corporate governance, the legal system, good governance, financial development and macroeconomic fundamentals not in isolation but as integral parts of the country‘s practices and policies. Doctoral

MBA North-West University, Mafikeng Campus, 2016 Section 38 of the Local Government Municipal Systems Act (32 of 2000) mandates municipalities to establish and implement performance management systems. The aim was to curb and assign responsibility to the utilizing of resources to be effective, efficiently and economically. It further mandates municipalities to develop Integrated Development Plan (IDP) to prioritise delivery of services to communities. Thus, Moses Kotane Local Municipality has the statutory obligation to ensure delivery of sustainable and quality services to its communities through the guidance of local government legal prescripts. Hence, the objective of this paper is to measure the effectiveness of performance management system implemented in measuring organisational performance at Moses Kotane Local Municipality. The implementation of an effective performance management is affected by various factors depending on the organisation and industry. Effective implementation of PMS is characterised as the epitome of exceptional performance management of an organisation. Hence, when it is well-implemented, organisations perform well and vice versa. Furthermore, the IDP is deemed the driving tool of service delivery and has been characterised to be an essential document which municipalities are mandated to. The study was conducted within Moses Kotane Local Municipality as the employees were the relevant subject matter in the research. The results of the study found that various factors affected the effective implementation of PMS. Furthermore, PMS was found to be ineffective in MLMK. The results show that the respondents are knowledgeable about PMS processes although this does not improve on organisational performance. As a result of the findings, the recommendations were that the municipality should re-evaluate the entire performance management system to determine vulnerabilities discovered within the system. The municipality should further introduce the balance scorecard mechanism as a strategic tool to warrant that resources are used efficiently, economically and efficiently. For the purpose of this study, the quantitative methodology has been used to conduct the study in MKLM as it was found to be useful and fairly represents the observations. Furthermore, a self-administered questionnaire was utilised as a data collection instrument which consisted of closed-ended questions. Masters

MBA North-West University, Mafikeng Campus, 2016 The Public Finance Management Act (PFMA), 1999 (Act No. 1 of 1999) (as amended by Act No. 29 of 1999) is one of the most significant pieces of legislation passed by the democratic government of South Africa. The Act promotes good financial management in order to maximise service delivery through effective and efficient use of limited resources. The purpose of this study is to establish the impact of the Public Finance Management Act on advancing the organisational objectives of the North-West Department of Education. The Public Finance Management Act (PFMA), Act 1 of 1999 emphasises that the executive authorities must ensure that government institutions comply with this Act and the financial policies it prescribe. However, since the adoption of the PFMA, there are challenges of compliance with the Act by public institutions and government departments. In order to determine the impact of the PFMA on advancing the organisational objectives of the North-West Department of Education, a questionnaire was designed and administered amongst a hundred and ten employees of the North-West Department of Education and Sport Development at its Financial Management Services Directorate (head office). The study revealed that finance policies and practices have a positive impact on advancing organisational objectives and that the finance policies and practices provide direction for the department to reach its goals. However, the PFMA is not yet implemented effectively. This study recommends that the PFMA must be fully complied with and the organisation‟s objectives must be aligned to the PFMA in order to improve the attainment of departmental goals. Masters